Module 11_LP_Vol 2
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SAT_2016_TC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港會計師公會(“公會”)於2016 年7 月29 日與國家稅務總局(“國稅總局”)在北京市海澱區羊坊店西路5 號舉行交流會議。國稅總局的俞書春副司長及各有關處室領導歡迎公會代表。公會副會長陳美寶女士感謝國稅總局百忙之中撥冗舉行這次交流會,並深信此會議能促進國稅總局與公會長 ...
SAT_2016_SC_extracted
國家稅務總局與香港會計師公會稅務交流會議摘記2016 此資料只供本會會員及學生及本會稅務專項學會會員使用,不得對外發放1 前言香港会计师公会(“公会”)于2016 年7 月29 日与国家税务总局(“国税总局”)在北京市海淀区羊坊店西路5 号举行交流会议。国税总局的俞书春副司长及各有关处室领导欢迎公会代表。公会副会长陈美宝女士感谢国税总局百忙之中拨冗举行这次交流会,并深信此会议能促进国税总局与公会长 ...
ED10_ConsolidatedFinancialStatements
Our Ref.: C/FRSC Sent electronically through the IASB Website (www.iasb.org) 25 March 2009 International Accounting Standards Board 30 Cannon Street London EC4M 6XH United Kingdom Dear Sirs, IASB Expo ...
ed_nas
International Ethics Standards Board for Accountants Proposed Revisions to the Non-Assurance Services Provisions of the Code Exposure Draft January 2020 Comments due: May 4, 2020 About the IESBA The I ...
Update No. 80
0a476df471ea49379ef9bd5d657977f3_20190329154032 190329074035 190329074035-014c70f362be4134a94832b245374d02 014c70f362be4134a94832b245374d02 68754587 37530941/68754587
Performance statistics_201415
香港會計師公會「企會財考試」成績概況Performance Statistics of HKICPA Examination in BAFS 1 0.0% 0.0% 0.2% 0.4% 1.3% 3.0% 6.5% 13.6% 23.3% 38.4% 55.5% 71.8% 87.3% 96.1% 99.7% 100.0% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90 ...
update087
i Update No. 87 (Issued 28 June 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and ii. Discard the r ...
A4
26 Agenda item A3 -Cross-border tax issues (a) Discussion with State Administration of Taxation ("SAT") Questions regarding double taxation of income in Hong Kong and Mainland China (e.g., b ...
ed_leases
Exposure Draft ED/2013/6 May 2013 Comments to be received by 13 September 2013 LeasesExposure Draft Leases Comments to be received by 13 September 2013Exposure Draft ED/2013/6 Leases is published by t ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
ed-pn1001
ED/PN 1001 (June 2003) 1 PRACTICE NOTE 1001 IT ENVIRONMENTS – STAND-ALONE PERSONAL COMPUTERS (Issued [ ] 2003) The purpose of Practice Notes issued by the Hong Kong Society of Accountants is to assist ...
ssap01q&a
mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 6-Jun-2003 SSAP 1, Presentation of Financial Statements Page 1 of 3 SSAP 1, Presentation of Financial Statements B ...
I2C-SME-ED
30 May 2008 To: Members of the Hong Kong Institute of CPAs All other interested parties EXPOSURE DRAFT OF PROPOSED AMENDMENTS TO SMALL AND MEDIUMSIZED ENTITY FINANCIAL REPORTING FRAMEWORK (SME-FRF) AN ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
proposal2010-11
2010 -11 Budget proposalsComposition of the HKICPA Taxation Committee 2009 Chair: Ms. Ayesha Macpherson Deputy Chair: Ms. Florence Chan Members: Mr. Vaughn Barber Mrs. Brenda Chan Prof. Stella Cho Mr. ...
ED-IFRS1nIAS27
December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
0402
Page 1 of 1 Financial Accounting Standards Committee Meeting summary – February 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 11 February 2004. Present at the Committe ...